Yousif Hameed Nayif. “The Role of Artificial Intelligence Technologies in Enhancing the Efficiency of Internal Audit Procedures: An Applied Study in Iraqi Universities ”. Tikrit Journal of Administrative and Economic Sciences 22, no. 75 part 1 (September 30, 2026): 356–372. Accessed October 22, 2026. https://www.tjaes.org/index.php/tjaes/article/view/3249.